Chapter 3.02
BIENNIAL BUDGETING

Sections:

3.02.010    Duties of the finance director.

3.02.020    Biennial budget planning calendar.

3.02.030    Proposed preliminary budget.

3.02.040    City manager’s preliminary budget message.

3.02.050    Hearings on the preliminary budget.

3.02.060    Budget adoption.

3.02.070    Mid-biennial review and modification process.

3.02.010 Duties of the finance director.

Under the supervision of the city manager, the finance director shall implement this chapter as necessary or advisable. (Ord. 2407 § 2 (part), 2018).

3.02.020 Biennial budget planning calendar.

On or before January 31st of each year, the city council shall adopt a planning calendar for the preparation and adoption of a biennial budget (even-numbered years) and mid-biennial review (odd-numbered years). (Ord. 2407 § 2 (part), 2018).

3.02.030 Proposed preliminary budget.

The proposed preliminary budget for the ensuing fiscal biennium shall be prepared by or at the direction of the city manager, and shall be delivered to the city council, on or before September 15th of each even-numbered year. (Ord. 2407 § 2 (part), 2018).

3.02.040 City manager’s preliminary budget message.

The city manager shall, between the first Monday of October and not less than sixty days before the beginning of the next fiscal biennium, file with the city clerk and immediately forward to the city council a preliminary budget together with a budget message in accordance with RCW 35A.34.080. The city manager shall prepare and deliver to the city council inserts or such other documentation as necessary to explain and show in detail the mayor’s recommendations contained in the preliminary budget. (Ord. 2407 § 2 (part), 2018).

3.02.050 Hearings on the preliminary budget.

The city council shall between the second Tuesday and the fourth Tuesday of November of even-numbered years hold public hearings on the preliminary budget. Notice of the public hearings shall be published as required by law. (Ord. 2407 § 2 (part), 2018).

3.02.060 Budget adoption.

The final biennial budget shall be adopted prior to the beginning of the fiscal biennium. A complete copy of the final budget shall be transmitted to the State Auditor and the Association of Washington Cities. (Ord. 2407 § 2 (part), 2018).

3.02.070 Mid-biennial review and modification process.

Pursuant to Chapter 35A.34 RCW the city council shall provide mid-biennial review, and any modification shall occur no sooner than eight months after the start or later than the conclusion of the first year of the fiscal biennium. The city manager shall prepare a proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other city ordinances. A public hearing shall be advertised at least once and shall be held no later than the first regular meeting in December. Additional budget modifications may be considered from time to time. At such a hearing or thereafter, the council may consider an ordinance to carry out such modifications subject to the provisions of Chapter 35A.34 RCW. (Ord. 2407 § 2 (part), 2018).